Exempt Properties

What sort of properties will be exempt from Council Tax?

The different classes of exempt properties are as follows:

CLASS A: Unoccupied and unfurnished properties which need major repairs or are being structurally altered. The exemption can continue for up to 12 months.

Newly built dwellings can be exempt for up to six months after completion, if they remain unoccupied.

CLASS B: Empty properties owned by charities.

The property will be exempt for up to six months from the date it was last lived in as long as this was by the charity.

CLASS C: Empty and unfurnished properties.

The properties can be exempt for up to six months from the date it was last lived in and/or the furniture removed.

CLASS D: Properties left unoccupied by prisoners.

The properties will be exempt if the person who would be responsible for the bill is in prison and no-one else lives in the property.

CLASS E: Properties left unoccupied by patients in hospitals and care homes.

The property will be exempt if the person who would normally pay the Council Tax bill is a patient living in a hospital or nursing or care home.

CLASS F: Properties left unoccupied when a person dies.

The property will be exempt if an administrator or executor of the person's estate is responsible for the property and no-one else lives in the property. The property will be exempt for up to six months after the person's estate has been dealt with.

CLASS G: Properties registered as unfit for living in, or if the property cannot be lived in by law.

The property will be exempt if it is empty because of compulsory purchase (this is where an Act of Parliament authorises a local authority or the Minister of Transport to take land). Nobody must live in the property and no time limit applies.

CLASS H: Unoccupied properties which will next be used by ministers of religion.

The property will be exempt if it is next used by a minister of religion who will perform his or her duties from this property. No time limit applies.

CLASS I: Properties left unoccupied by people receiving care.

The property will be exempt if the person who would normally pay Council Tax is living somewhere else (other than a hospital or home) to receive care and no-one else lives in the property.

CLASS J: Properties left unoccupied by people who are providing care.

The property will be exempt if the person who would normally pay Council Tax does not live in the property because he or she provides care somewhere else and no-one else lives in the property.

CLASS K: Properties left unoccupied by a student.

The property must have been the only or main home of one or more students. One of the students would have had to be responsible for paying the Council Tax and have been a student for the whole time since it was his or her home.

CLASS L: Repossessed properties

The property must not be lived in. The property will be exempt if the mortgagee is in possession under the terms of a mortgage contract (this is where the mortgage payments have not been made, so the property is repossessed by the building society or mortgage lender).

CLASS M: Halls of residence.

The property will be exempt if it is lived in mainly by students and owned or managed by an educational establishment.

CLASS N: Properties occupied entirely by students.

The property will be exempt if it is lived in by one or more students, either as full-time or term-time accommodation.

CLASS O: Armed forces homes, barracks, mess and married quarters.

CLASS P: Properties lived in by a person with a relevant association to a visiting force.

CLASS R: A dwelling made up of a pitch or a mooring which is not occupied by a caravan or a boat.

CLASS S: Properties which are only lived in by anyone under the age of 18.

CLASS T: Unoccupied properties which are part of a bigger building and cannot be let or sold separately because of planning rules. E.g. This could apply to empty granny flats.

CLASS U: Properties which are only lived in by someone who is severely mentally-impaired.

CLASS V: Properties lived in by someone who is a diplomat.

CLASS W: An occupied annex where the resident is a dependent relative of the person(s) living in the other part of the property and is over 65 years old or disabled or severely mentally-impaired.

To apply for an exemption you should request the appropriate form from the Council - you can request a form from us online, by telephone (01263 516071) or by mail or in person (Council Tax Section, North Norfolk District Council, PO Box 2, Holt Road, Cromer, Norfolk, NR27 9EJ)

Please note you must tell North Norfolk District Council within 21 days of any change in circumstances which affects your right to the exemption.

If you have any questions about this information, please contact the Council Tax Section on (01263) 516071, or write to the Council Tax Section, North Norfolk District Council, Council Offices, Holt Road, Cromer, Norfolk, NR27 9EN.